Adhyaya 70: आदिसर्गः—महत्-अहङ्कार-तन्मात्रा-भूतसृष्टिः, ब्रह्माण्डावरणम्, प्रजासर्गः, त्रिमूर्ति-शैवाधिष्ठानम्
भीमश्चावनिमध्यस्थो ह्य् अहङ्कारे महेश्वरः बुद्धौ च भगवानीशः सर्वतः परमेश्वरः
bhīmaścāvanimadhyastho hy ahaṅkāre maheśvaraḥ buddhau ca bhagavānīśaḥ sarvataḥ parameśvaraḥ
ఆయన భీమరూపుడై భూమి మధ్యమందు స్థితుడు; అహంకారతత్త్వమందు మహేశ్వరుడు. బుద్ధిలో భగవాన్ ఈశుడు; సర్వత్ర పరమేశ్వరుడే.
Suta Goswami (narrating the doctrine of Shiva’s immanence to the sages of Naimisharanya)
It teaches that the Linga signifies Shiva’s all-pervasion: the worshipper should recognize the same Parameśvara both in the cosmos (earth’s center) and within the antahkaraṇa (ego and intellect), making Linga-puja an inward as well as outward adoration of Pati.
Shiva is presented as Pati who is simultaneously immanent (present in ahaṅkāra and buddhi as their inner ruler) and transcendent (Parameśvara everywhere), indicating that bondage (pāśa) is overcome by right discernment of His indwelling sovereignty.
The verse supports Pāśupata-oriented inner contemplation: during japa and Linga-puja, one should practice buddhi-śuddhi (purifying discernment) and ahaṅkāra-tyāga (releasing egoity) by meditating on Shiva as Īśa within the mind.